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Oversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are … of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsFare Collection
… Metropolitan Transportation Authority – Long Island Rail Road's fare collection method is effective and efficient. … oldest railroad in America operating under its original name. It extends from three major New York City terminals – … tickets can be purchased in either hard copy or electronic form. One-way trips range from $1.50 to $29.25. Tickets can …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionSUNY Bulletin No. SU-388
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the Academic Years 2023 - 2025 Downstate Location Stipends. … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-388-suny-downstate-location-stipend-gsnu-employees-representedState Agencies Bulletin No. 2114
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 Increases to Location Pay and Location Mid-Hudson Pay and provide instructions for payments not processed automatically. Affected Employees … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2114-april-2023-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2208
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2024 Increases to Location Pay and Location Mid-Hudson Pay and provide instructions for payments not processed automatically. Affected Employees: … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April …
https://www.osc.ny.gov/state-agencies/state-agencies/2208-april-2024-increase-location-pay-and-mid-hudson-location-pay-employees-represented-civilMorristown Fire District – Board Oversight (2025M-101)
… ensuring collections are accurately recorded and deposited in a timely manner, periodically reviewing financial records … and is responsible for receiving and disbursing District funds, maintaining the financial records and providing … to payment. The audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Center Moriches Fire District – Fiscal Transparency (2025M-113)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC)? Audit Period December 31, 2019 – … Area To promote transparency and open government, New York State Town Law (Town Law) Section 181-b requires the board of … audit engagement may be for more than five years. New York State General Municipal Law (GML) Section 30 requires a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… [read complete report – pdf] Audit Objective Did Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans BOCES) officials properly monitor and manage … Operations (Assistant Superintendent) is responsible for Monroe 2-Orleans BOCES’ business operations, including …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mState Comptroller DiNapoli Releases Municipal and School Audits
… local government audits were issued. Dutchess County – Contract Monitoring (2023M-142) County officials did not … by $2.2 million, or 10.4 percentage points, as of June 30, 2023. Falconer Central School District – Financial Management … fund balance to exceed the statutory limit as of June 30, 2023 by 20 percentage points, or $6.1 million and …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists of …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Labor (NYSDOL) – Unemployment Insurance Payments to County Jail Inmates (2015M-278) NYSDOL does not have the necessary information to monitor county jail inmate populations effectively for inappropriate … data used was incomplete 28 percent of the time for county jail inmates outside of New York City and 55 percent of the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The library’s bylaws do not address the requirement for an audit of claims and the board did not adopt a written … pre-signs blank checks and does not review the claims for which checks are written. Village of Fort Johnson – …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases State Audits
… Tool (CUNYfirst) (2015-S-34) CUNYfirst replaced CUNY’s legacy computer systems as an integrated and flexible … additional controls are necessary. NYSERDA established 210 days as the expected time required for installers to complete … Services (HBITS) contract, so OGS could not ensure it paid the correct hourly bill rates. In particular, OGS does …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Town of Orangetown , Town of Portland , Rockville Centre Housing Authority , Village of Southampton , … districts realized operating deficits in 2016. Rockville Centre Housing Authority – Claims Auditing and Cash Receipts … Old Westbury Town of Orangetown Town of Portland Rockville Centre Housing Authority Village of Southampton Westchester …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… The State University of New York (SUNY) needs to make sure its campuses are … so that only eligible students receive the benefit of a lower tuition, according to an audit by Comptroller … found that many campuses had little or no verification of residency for SUNY graduate students, resulting in tuition …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsDiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… Thomas P. DiNapoli finds that even as state funding for senior services has increased, thousands remain on waitlists for in-home care, meals and other essential support, and data reporting by the New York State Office for the Aging (NYSOFA) makes it difficult to know who is …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsVillage of Unadilla – Disbursements (2025M-97)
… [read complete report – pdf] Audit Objective Did Village of Unadilla (Village) officials ensure that disbursements … updated information regarding Village Board (Board) audits of the Village Clerk-Treasurer’s (Clerk-Treasurer’s) records … Audit Area A village board must provide adequate oversight of disbursements to help ensure financial accountability, …
https://www.osc.ny.gov/local-government/audits/village/2026/06/26/village-unadilla-disbursements-2025m-97SUNY Bulletin No. SU-302
… Pay End Date Check Date Administration 25L 03/04/2021 03/17/2021 03/31/2021 Administration 1L 04/01/2021 04/14/2021 … Actions Prior to processing, agencies must complete a roster identifying employees who will receive a recruitment … and must include the earnings code and payment amount. The roster must be forwarded to SUNY System Administration. A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesState Agencies Bulletin No. 276
… agencies of the procedures for processing Military Stipend payments Eligible Employees Salaried (full and part-time), … provide the employee continuous automatic biweekly stipend payments. The following identifies agency and OSC procedures … action. Refer below to Retroactive Military Stipend Payments when the effective date of the Paid LOA action is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/276-payment-military-stipend-events-september-11-2001Comptroller DiNapoli Releases Municipal Audits
… Endicott , Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company #1 . “In today’s fiscal … accounted for by the chief financial officer. West Glens Falls Fire Company #1 – Internal Controls Over … Endicott Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company 1 …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1